a payment or serious payments 一次或多次付款

abatement 扣减

absolute and unconditional payments 绝对和无条件付款

accelerated payment 加速支付

acceptance date 接受日

acceptance 接受

accession 加入

accessories 附属设备

accountability 承担责任的程度

accounting benefits 会计利益

accounting period 会计期间

accounting policies 会计政策

accounting principle 会计准则

accounting treatment 会计处理

accounts receivables 应收账款

accounts 账项

accredited investors 经备案的投资人

accumulated allowance 累计准备金

acknowledgement requirement 对承认的要求

acquisition of assets 资产的取得

acquisitions 兼并

Act on Product Liability （德国）生产责任法

action 诉讼

actual ownership 事实上的所有权

additional filings 补充备案

additional margin 附加利差

additional risk附加风险

additions （设备的）附件

adjusted tax basis 已调整税基

adjustment of yield 对收益的调整

administrative fee管理费

Administrative Law（美国）行政法

advance notice 事先通知

advance 放款

adverse tax consequences 不利的税收后果

advertising 做广告

affiliated group 联合团体

affiliate 附属机构

African Leasing Association 非洲租赁协会

after-tax rate 税后利率

aggregate rents 合计租金

aggregate risk 合计风险

agreement concerning rights of explore natural resources 涉及自然资源开发权的协议

agreement 协议

aircraft registry 飞机登记

airframe （飞机的）机身

airports 机场

airworthiness directives （飞机的）适航指令

alliances 联盟

allocation of finance income 财务收益分配

allowance for losses on receivables 应收款损失备抵金

alternative uses 改换用途地使用

amenability to foreign investment 外国投资的易受控制程度

amendment 修改

American Law Institute 美国法学会

amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销

amortization schedule 摊销进度表

amortize 摊销

amount of recourse 求偿金额

amount of usage 使用量

AMT (Alternative Minimum Tax) （美国）可替代最低税

analogous to类推为

annual budget appropriation 年度预算拨款

appendix （契约性文件的）附件

applicable law 适用法律

applicable securities laws适用的证券法律

applicable tax life 适用的应纳税寿命

appraisal 评估

appraisers 评估人员

appreciation 溢价

appropriation provisions 拨款条例

appropriation 侵占

approval authority 核准权

approval 核准

approximation近似

arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值

arbitration 仲裁

arm’s length transaction 公平交易

arrangement 安排

arrest 扣留

Article 2A 美国统一商法典关于法定融资租赁的条款

articles of incorporation 公司章程

AsiaLeaae 亚洲租赁协会

assess 评估

asset manager 设备经理

asset risk insurance 资产风险保险

asset securitization 资产证券化

asset specificity 资产特点

asset tracking 资产跟踪

asset-backed financing 资产支持型融资

asset-based lessor 立足于资产的出租人

asset-oriented lessor (经营租赁中的)资产导向型出租人

asset 资产

assignee 受让人

assignment 让与

association 社团

at the expiry 期限届满时

ATT (automatic transfer of title) 所有权自动转移

attachments 附着物

attributes 属性

auction sale 拍卖

audits 审计

authenticate 认证

authentication 证实

authority 当局

authorize 认可

availability of fixed rate medium-term financing 固定利率中期融资可得到的程度

available-for-sale securities 正供出售证券

average life 平均寿命

average managed net financed assets 所管理的已筹资金资产净额平均值

aviation authority 民航当局

backed-up servicer 替补服务者

backhoe反铲装载机

balance sheet date 资产负债表日

bandwidth 带宽

bank affiliates 银行的下属机构

bank quote 银行报价

bankruptcy cost 破产成本

bankruptcy court 破产法院

bankruptcy law 破产法

bankruptcy proceedings 破产程序

bankruptcy 破产

bareboat charterer 光船承租人

bargain renewal option廉价续租任择权

basic earnings per share每股基本收益

basic rent基本租金（各期应付的租金）

beneficiaries受益人

big-ticket items大额项目

bill and collect开票和收款

binding agreement有约束力的协议

blind vendor discount卖主暗扣

bluebook蓝皮书（美国二手市场设备价格手册）

book income账面收入

book loses账面亏损

borrower借款人

BPO(bargain purchase option)廉价购买任择权

bridge facility桥式融通

bridge桥梁

broker fee经纪人费

brokers经纪人

build-to-suit leases（租赁物由承租人）承建或承造的租赁协议

bulldozer推土机

bundled additional services捆绑（在一起的）附加服务

bundling捆绑（服务）

business acquisition业务收购

business and occupation tax营业及开业许可税

business generation业务开发

business trust商业信托

by(e)-laws细则

byte字节

cable TV network有线电视网络

cable电缆

cancelability可撤销性

cancelable可撤销的

capacity资格

capital allocation资本分派

capital constraint资金掣肘

capital contribution出资额

capital cost资本费用

capital expenditure基建费用

capital lease融资租赁协议

capital market资本市场

capitalize资本化

captive finance company专属金融公司

captives专属公司

carrying amount维持费用

carrying value账面结存价值

case law案例法

cash collatera1现金抵押

cash election现金选择

cash flow coverage ratio现金流偿债能力比率

cash flow现金流

cash receipts and cash applications现金收入及现金运用

casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）

casualty灾变、事故

CAT(computer-added tomograph)依靠电脑的层析X射线摄影机

category种类

causal sale偶然销售

ceiling上限

cellular(mobile)移动通信

central authority中央集权

certificate of acceptance接受证书、验收证书

certificate of participation共享证书

certificate证书

charitable trust公益信托

chattel mortgage动产抵押

chattel paper动产文据

checking account存款支票户

checklists审核内容清单

circuit board线路板

civil and commercial law 民商法

Civil Code（德国）民法典

civil law country（欧洲大陆各国的）大陆法系国家

claim 权利要求

classes级别

classification criteria归类标准

classification determination类别的确定

classification indicators分类指标

classification of leases租赁协议分类

classification opinion分类观点

classification process归类过程

clawback (用附加税)填补（福利开支）

client顾客

clinic诊所

collateral agent副代理人

collateral tracking system抵押物跟踪制度

collateral value抵押物价值

collateralized by third party medical receivables due以第三方到期医疗应收款作为质押

collateral抵押物

collect and disburse收取和支付

collectibility可收回程度

collection托收

comfort level方便程度

commerce clause商务条款

commercial risk商业风险

commercial terms商业条款

commissions佣金

commitment承诺

common carriage通用车队

common law country（英美等）海洋法系国家

common trust共同信托

commonality通用性

compensate补偿

competitive risk竞争风险

competitor竞争者

complex finance leases复杂的融资租赁

comprehensive income综合收入

comptroller审计官

computer计算机

conceptual difference概念上的差别

concession period持有特许权的期间

concession让步、特许

conclusion结论

conditional sales agreement附条件销售协议

conditions of usage使用条件

conduit structure管道结构(的公司)

confidentiality保密性

configure改装

conflict冲突

connectivility（信息传递中的）可连通性

consensual or non-consensual lien同意或非经同意的留置权

consent 同意

consideration对价

consolidation合并

constructive acceptance of collateral抵押物的指定接受

constructive sale推定出售

consulting and advisory services咨询及顾问服务

Consumer Credit Act（德国）消费者信用法

consumer price index消费者价格指数

consumer secured transaction消费者有担保交易

consumer transaction消费者交易

consumption tax消费税

container集装箱

contingent rental随机租金

contingent rents随机租金

continuation beyond the termination date终止日后的接续

continuous and close customer contact同客户持续而紧密的接触

contract maintenance（对设备的）合同维修

contract origination合同开发

contract pool合同池

contract portfolio合同组合

contract sales合同出售

contracting cost缔约成本

contracting states 缔约国

contracts for services服务合同

contractual provisions合同条款

contributions出资

Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约

convention 公约

converted subordinated notes可转换次级票据

convincing case有说服力的案例

core framework核心框架

corporate aircraft公务（飞）机

corporate debt market公司债市场

corporate guarantees公司担保

corporate income tax公司所得税

corporation公司

correlation相关性

cost of capital资金成本

cost of funds筹资成本

cost of sale销售成本

coterminous rate同期利率

counsel律师

counterclaim反诉

counterpart副本

course of dealing and usage of trade交易习惯和贸易惯例

covenants契约

coverage（保险中的）险别

crane起重机

credit and liquidity enhancement信用及流动性增级

credit card receivables信用卡应收款

credit card信用卡

credit development信用变化

credit enhancement信用增级

credit history and profile信用记录和规模

credit rating信用等级

credit risk allocation and management信用风险的分摊及管理

credit risk信用风险

credit underwriting process信用担保程序

credit-based lessor立足于信用的出租人

credit-oriented lessor(经营租赁中的)信贷导向型出租人

creditors债权人

creditworthiness信誉

criterion（衡量用的）标准

critical goals关键性目标

cross-border funding跨境融资

currency risk货币风险

current and non-current liabilities当期及非当期负债

current ratio流动比率

current realization即期实现

cushion缓冲

customer contact客户联系

customer’s purchase cycle客户的购买周期

customers客户

damage 损害

dampening effect削弱性效应

data transfer数据转换

data transmission数据传输

DDC (dedicated contract carriage)指定车型及司机的合同车队

dealer lessors供应商出租人

debt capital债务资本

debt covenant债务契约

debt instruments债务证书

debt issuance costs债务发行成本

debt maturities债务期限

debt securities债务证券

debt service债息

debt-equity ratios自有资金负债率

debt-equity treatment债务－权益处理

debtor债务人

debt-to-equity ratio权益负债率

decay（机械设备的）腐蚀

declarations声明

dedicated capacity carriage指定最低运输量的合同车队

dedicated carriage一应俱全的车厢

deductibility可抵扣程度

deduction扣减

default违约

defeasance structures带有废止条款的结构

defense抗辩

deficiency claim损失索赔

deficiency损失、缺陷

definitional maze定义上的暧昧不明

definition定义

deflation通货紧缩

deinstallation拆卸

delay in delivery 延迟交付

delinquencies拖欠

delivery and acceptance process交付及验收程序

denunciation 退出

deposit account押金账项

deposit taker存款接受者

deposition处置

depreciated value折余价值

depreciation allowance折旧提存

depreciation benefit折旧好处

depreciation deductions折旧抵扣

depreciation expense折旧费用

depreciation period折旧期间

deregulation解除管制

derivative financial instruments衍生的金融工具

designated location指定的位置

detention扣押

detraction减损

developed and mature market发达而成熟的市场

diagnostic equipment诊断设备

differentiation差别化

digitization数字化

diluted earning per share每股稀释后收益

direct and consequential damage直接和间接损失

direct financing lease直接融资租赁

direct tax直接税

disaster recovery services（电脑租赁的）救灾服务

disclaimer免责

disclosure items披露项目

discount rate折现率

discounted present value折现值

discretion自由酌情处理

discrimination差别待遇

disguised credit sale变相信贷销售

disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）

dispute resolution process争议解决程序

dissolution解散

distinction区别

distinctive triangular relationship 特有的三边关系

distribution分配

diverse nuances多样化的细微差别

diversification多样化

diversity多样性

dividends红利

documentation文件制作及提供

domestic law 国内法

double taxation agreement双重课税协议

double tax双重税

double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议

down payment定金

down time窝工时间

downgraded信用等级下降

downward sloped interest expense line趋降的利息费用曲线

draftsmanship（合同文本的）起草

due diligence应有的审慎

durability耐久性

duration of delay拖延的持续时间

duress胁迫

early buyout提前买断

early termination提前结束

earnings before minority interest少数权益前收益

earnings pattern收益模型

EBO (early buyout)提前买断

economic benefits经济利益

economic climate经济气候

economic life经济寿命

economic ownership经济上的所有权

education教育

effective date生效日

effective ownership有效的所有权

effective waiver of defenses（对）抗辩的有效放弃

effectiveness有效性

electronic mail电子邮件

eligibility合格性

embedded嵌入

emerging lease markets新兴租赁市场

employee benefit plans雇员福利计划

enactment实施

encumbrance留置权

end-of-term consequences期末结果

end-of-term process期末程序

ends up倒闭

end-users最终用户

enforceable强制性的

enforcing remedies实施补救

engine发动机

enhanced equipment trust certificate增级的设备信托证书

enter into force生效

entitlement权利资格

Environmental Liability Act（德国）环境责任法

EPS(earning per share)每股收益率

equalizing等量化

equipment cost设备成本

equipment defects设备瑕疵

equipment identification设备认定

equipment leasing industry设备租赁业

equipment risk allocation and management设备风险的分担及管理

Equipment Schedule设备清单

equitable owner衡平法上的所有权人

equity capital权益资本

equity contribution权益出资

equity in net loss of invests投资净损失中的权益

equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）

equity investor权益投资人

equity securities权益证券

ERISA（ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法

escalation clauses自动调整条款

essential use实质性使用

estate（房地产）产业

estimated remaining period估计的剩余期间

estimated residual估计的余值

estimates估计

ETO(early termination option)（对）提前结束（的）任择权

evolution演变

excess cash过剩现金

excess deduction超额扣减

exchange交换

excise tax许可证税

exclusive remarketing firms（只处置某类设备的）专业性再处置公司

executory cost执行成本

exempt assets免税资产

exempt entity免税机构

exercisable 可行使的

exercise price行使（某项权利，例如购买任择权时的）价格

exhaustion损耗

Exhibit（契约性文件的）附件

EXIM bank（美国）进出口银行

expenditure开支

expertise专长

expiration of the initial lease term初始租赁期限的届满

exposure to residual asset value所承担的资产残值风险

express warranty明示的担保

extended retention of possession对占有的延伸提留

extension延期

external reporting risk财务报告引起的外部风险

FAA(Federal Aviation Administration)(美国)联邦航空署

face value面值

factoring company代理融通公司

fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）

fair market value transactions公允市值交易

fair value公允价值

fair wear and tear合理磨损

FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁

FASIT (financial asset securitization investment trust)金融资产证券化投资信托

fatal illness绝症

features装置

federal income tax联邦所得税

Federal Tax Court（德国）联邦税务法庭

federally guaranteed mortgage联邦保证抵押

fee receivable应收费

fee subordination附加费

fee-based financing services以收费为基础的融资服备

Felalease拉美租赁协会

fiber optics光纤

fiduciary responsibilities受托责任

filing备案

finance and other income财务及其它收入

finance charges财务费用

finance companies金融公司、财务公司

finance lease laws融资租赁法律

finance lease融资租赁协议

financial assets金融资产

financial bottom line财务底线

financial components财务成份

financial distortion财务失真

financial institution金融机构

financial instruments金融证书，金融工具

financial leasing transaction融资租赁交易

financial leasing融资租赁

financial lessor融资出租人

financial performance财务业绩

financial ratios财务比率

financial reality财务现实

financial reporting risk(因财务失真所导致的)财务报告风险

financial statement appearance资产负债表的表现

financial terms融资条件

financiers融资人

financing source融资来源

finding认定

firm term确定的条款

first amendment leases首期更改租赁协议

five different frameworks（作为租赁交易宏观环境的）五个不同的框架

fixed investment trust固定投资信托

fixed purchase option固定价格购买任择权

fixed rate固定利%C

flexibility灵活性

floating lease accrued interest receivable浮动租赁应计的应收利息

fluctuation波动

FMRV(fair market rental value)公允的租金市值

footnote disclosure通过附注披露

foreclosure disposition扣押抵债处置

foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）

forklift叉车

form report格式报告

forward rate agreement远期利率协议

forward start swaps远期掉期

four criteria（区别融资租赁和经营租赁的）四项标准

fractional interest零散权益

franchise特许权

fraud欺诈

free standing derivative instruments自力支撑的衍生工具

from cradle to grave从摇篮到坟墓（指自始至终全程服务）

front-end payment前端支付

FSL(full-service lease)全程服务租赁

fuel use tax燃料使用税

full commitment全额承诺

full disclosure充分披露

full-payout versus non-full-payout全额支付还是非全额支付

full-payout全额支付

full-service lease全套服务租赁

fund appropriation拨款

fund risk筹资风险

funding resources筹资渠道

funding risk筹资风险

furnish供应

future cash flow未来的现金流

future lease payment未来租赁付款

GAAP(generally accepted accounting principle)公认会计准则

gains收益

gear ratio资本充足率

gearing资本充足率

general intangible一般无形物

geographic distance地理上的距离

German Insolvency Act德国破产法

global leasing industry全球租赁业

global survey全球调查

globalization全球化

goods货物

goodwill商誉

governmental agency政府（指定的）代理机构

governmental body政府机构

governmental fund政府基金

governmental taking政府征用

GPTD(gross profit tax deferral)毛利税递延

grantor trust委托人信托

grantors委托人

grantor授予人

growth rate增长率

guaranteed residual value有担保的残值

guarantee担保